The Dynamic Effects of Tax Audits
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- Arun Advani & William Elming & Jonathan Shaw, 2023. "The Dynamic Effects of Tax Audits," The Review of Economics and Statistics, MIT Press, vol. 105(3), pages 545-561, May.
- Arun Advani & William Elming & Jonathan Shaw, 2017. "The dynamic effects of tax audits," IFS Working Papers W17/24, Institute for Fiscal Studies.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS) 1198, University of Warwick, Department of Economics.
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More about this item
Keywords
tax audits; tax revenue; tax reporting decisions; income tax; self assessment; HMRC JEL Classification: D04; H26; H83;All these keywords.
JEL classification:
- D04 - Microeconomics - - General - - - Microeconomic Policy: Formulation; Implementation; Evaluation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-06-24 (Accounting and Auditing)
- NEP-IUE-2019-06-24 (Informal and Underground Economics)
- NEP-PBE-2019-06-24 (Public Economics)
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